Interpreting and analyzing financial statements : a project-based approach
著者
書誌事項
Interpreting and analyzing financial statements : a project-based approach
Pearson Education, c2013
6th ed
大学図書館所蔵 全13件
  青森
  岩手
  宮城
  秋田
  山形
  福島
  茨城
  栃木
  群馬
  埼玉
  千葉
  東京
  神奈川
  新潟
  富山
  石川
  福井
  山梨
  長野
  岐阜
  静岡
  愛知
  三重
  滋賀
  京都
  大阪
  兵庫
  奈良
  和歌山
  鳥取
  島根
  岡山
  広島
  山口
  徳島
  香川
  愛媛
  高知
  福岡
  佐賀
  長崎
  熊本
  大分
  宮崎
  鹿児島
  沖縄
  韓国
  中国
  タイ
  イギリス
  ドイツ
  スイス
  フランス
  ベルギー
  オランダ
  スウェーデン
  ノルウェー
  アメリカ
注記
Includes index
内容説明・目次
内容説明
This text helps students analyze real company financial statement information. Each activity in the book concentrates on only one aspect of the analysis and uses data from well-known corporations to pique students' interest and add relevancy.
目次
Chapter 1: Introduction
Nike, Under Armour, Adidas
WHAT IS ACCOUNTING?
THE FOUR FINANCIAL STATEMENTS
THE BALANCE SHEET
THE INCOME STATEMENT
STATEMENT OF STOCKHOLDERS' EQUITY
STATEMENT OF CASH FLOWS
GENERALLY ACCEPTED ACCOUNTING PRINCIPLES (GAAP)
Historical Cost Principle
INTERNATIONAL FINANCIAL REPORTING STANDARDS (IFRS)
RATIO ANALYSIS
Debt Ratio
Asset Turnover Ratio
Return on Sales (ROS) Ratio
Return on Assets (ROA) Ratio
TREND ANALYSIS
COMMON-SIZE STATEMENTS
ACTIVITIES
Chapter 2: Balance Sheet
The Walt Disney Company, News Corp, Time Warner
INTRODUCTION
UNDERSTANDING THE WALT DISNEY COMPANY'S BALANCE SHEET
Current Assets
Noncurrent Assets
Current Liabilities
Noncurrent Liabilities
INTERNATIONAL FINANCIAL REPORTING STANDARDS (IFRS)
DEBT VERSUS EQUITY
ANALYZING THE BALANCE SHEET
Liquidity: Current Ratio
Solvency: Debt Ratio
Trend Analysis
Common-size Balance Sheet
ACTIVITIES
Chapter 3: Income Statement
Amazon.com, Sears Holdings, eBay, Starbucks
INTRODUCTION
UNDERSTANDING AMAZON.COM'S INCOME STATEMENT
STEP ONE: REVENUES - COST OF SALES = GROSS PROFIT
Revenues and Revenue Recognition
Expenses and the Matching Principle
STEP TWO: GROSS PROFIT - OPERATING EXPENSES = OPERATING INCOME
STEP THREE: OPERATING INCOME +/- NONOPERATING REVENUES AND EXPENSES = INCOME BEFORE INCOME TAX
STEP FOUR: INCOME BEFORE INCOME TAX - PROVISION FOR INCOME TAX = INCOME FROM CONTINUING OPERATIONS
STEP FIVE: INCOME FROM CONTINUING OPERATIONS +/- NONRECURRING ITEMS = NET INCOME
ANALYZING THE INCOME STATEMENT
Return on Sales
Asset Turnover Ratio
Return on Assets
Gross Profit Margin
Trend Analysis
Common-Size Analysis
ACTIVITIES
Chapter 4: Statement of Stockholders' Equity
Freeport-McMoRan Copper & Gold
INTRODUCTION
STOCKHOLDERS' EQUITY ON THE BALANCE SHEET
STATEMENT OF STOCKHOLDERS' EQUITY
TREASURY STOCK
RETAINED EARNINGS
OTHER COMPREHENSIVE INCOME
STOCK SPLITS & STOCK DIVIDENDS
RETURN ON EQUITY
FINANCIAL LEVERAGE RATIO
TIMES INTEREST EARNED RATIO
EARNINGS PER SHARE
DIVIDEND RATE
PRICE EARNINGS RATIO
ACTIVITIES
Chapter 5: Statement of Cash Flows
Cedar Fair, L.P.
INTRODUCTION
THREE CATEGORIES OF CASH FLOWS
Financing Activities
Investing Activities
Operating Activities
Operating Activities-The Direct Method
Operating Activities-The Indirect Method
INTERNATIONAL FINANCIAL REPORTING STANDARDS (IFRS)
ANALYZING THE STATEMENT OF CASH FLOWS
Free Cash Flow
Cash Flow Adequacy
Cash Flow Liquidity
Quality of Income
ACTIVITIES
Chapter 6: Specific Accounts
Research in Motion Limited, Motorola Mobility, Inc.
INTRODUCTION
CASH AND CASH EQUIVALENTS
INVESTMENTS
ACCOUNTS RECEIVABLE
Accounts Receivable Turnover
Accounts Receivable Days
INVENTORY
Specific Identification
First-In, First-Out
Last-In, First-Out
International Financial Reporting Standards
Gross Profit Margin
Inventory Turnover
Inventory Days
PROPERTY, PLANT, AND EQUIPMENT
Straight-Line Depreciation
Double-Declining Balance Depreciation
Comparing Straight-Line with Double-Declining Balance
Gains and Losses on Sale of PPE
International Financial Reporting Standards
CURRENT AND LONG-TERM LIABILITIES
ACTIVITIES
Chapter 7: The Accounting Cycle
INTRODUCTION
THE 10-STEP ACCOUNTING CYCLE
ANALYZE TRANSACTIONS USING THE ACCOUNTING EQUATION
PREPARE JOURNAL ENTRIES USING DEBITS AND CREDITS
Step 1: Analyze and Prepare Transaction Journal Entries (TJEs)
Step 2: Post TJEs to the Ledger
Step 3: Prepare the Unadjusted Trial Balance
Step 4: Prepare Adjusting Journal Entries (AJEs)
Step 5: Post AJEs to the Ledger
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